§02

3 cases·3 cited

Statute Text — 26 U.S.C. §02

Statute text not available for this section.

3 Citing Cases

CRSO, Petitioner · 2007

Congress also added other special rules in section 02(b)(2) and (3), similarly intended to conform the treatment o exempt organizations' business activities fo r purposes of the UBTI rules and the feeder organization rules under sectio 502 .

Ridge L. & Marjory C. Harlan, Petitioner 116 T.C. No. 4 · 2001

The little legislative history we have found regarding section 02(c) also is silent on this matter.

E. Carolyn Mellen, Petitioner T.C. Memo. 2002-280 · 2002